CIRCULARS
| Circular No. | Subject |
| Circular No.129/48/2019-GST dt. 24.12.2019 | Standard Operating Procedure to be followed in case of non-filers of returns |
| Circular No. 158/14/2021-GST dt. 06.09.2021 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 |
CASE LAWS
|
Authority |
One Liner |
|
2025(01)LCX0476 Madras High Court Sree Venkateswara Medical |
GST registration cancellation order can be revoked if assessee file their pending returns together with payment of default tax, interest and penalty. |
|
2024(02)LCX0344 Allahabad High Court Shree Ram Glass Bachauli Kuftabad Beekapur |
GST registration cannot be cancelled merely because the place of business did not contain any stock. |
|
2022(05)LCX0012 Calcutta High Court Sanchita Kundu |
Benefit of ITC shall be given the on genuineness of the transactions made before the cancellation of registration of the suppliers. |
|
2021(08)LCX0020 Kerala High Court FR Trade links |
Registration cannot be cancelled for reasons beyond statutary provisions of section 29(2). |